VA Part Year Resident

[sea-tax]

I have a client who is a part year Virginia state resident october thru december. She owned a rental home in the state of NY. The other 9 months of the year she lived in WA state january to september.

Can anybody explain to me if she needs to include the income from the rental on the virginia state part year return?

I know she needs to include the income on the NY non-resident return, but can't seem to find anything which explains how this income is treated for Virgina for the last three months. My assumption is that I might need to prorate the income to the 3 months that she lived in Virginia.

Any help will be much appreciated.

[Gary2]

I have a client who is a part year Virginia state resident october thru december. She owned a rental home in the state of NY. The other 9 months of the year she lived in WA state january to september.

Can anybody explain to me if she needs to include the income from the rental on the virginia state part year return?

I know she needs to include the income on the NY non-resident return, but can't seem to find anything which explains how this income is treated for Virgina for the last three months. My assumption is that I might need to prorate the income to the 3 months that she lived in Virginia.

Are you saying that she does this every year, i.e., spends January through September in WA year after year, and spends Oct. through Dec. in VA, year after year? If so, she's not a part year resident of VA. Check the VA Residency Status page. A part-year resident is typically someone who was either a full year resident the previous year or expects to be a full year resident the following year. Depending on whether she maintains an abode in VA for more than half the year, she's either a VA resident (taxed on the entire rental) or a VA non-resident (not taxed on it at all). You don't become a resident of another state simply by vacationing there for three weeks or three months, even if you do some of the things usually associated with domicile (like opening a bank account there).

On the other hand, if she really is a part-year resident, i.e., moved into VA in October, and plans on staying there, then she'll only be taxed by VA on the rental income she received after moving into VA.